Chpt 2 Flashcards
1
Q
Global reporting initiative
Reporting Content 4
A
Stakeholder inclusiveness sustainability
materiality
completeness
2
Q
Global reporting initiative
report quality 6
A
Balance comparability accuracy timeliness clarity reliability
3
Q
General standard disclosures (7)
A
Strategy and analysis organisational profile identified material aspects and boundaries stakeholder engagement report profile governance ethics and integrity
4
Q
Integrated reporting Capitals (6)
A
Financial manufactured intellectual human social and relationship natural
5
Q
Principles of integrated reporting (7)
A
Strategic focus and future orientation connectivity of information stakeholder responsiveness materiality conciseness reliability and completeness consistency and compatibility
6
Q
Content of integrated reports (8)
A
Organisation overview and external environment
Government structure and value creation
Business model
impact of opportunities and risks strategy and resources allocation performance
outlook
basis of preparation and presentation